Yes, details of all subsidiaries (including foreign subsidiaries) need to be given in the DetailsOfSubsidiaries tuple of the instance document of the holding company.

In case of Indian subsidiaries, financial statements are not separately required to be attached. SRN details of Form 23AC/ Form 23AC-XBRL filed by Indian subsidiary need to be mentioned in the instance document of the holding company. In case these eForms have not been filed by Indian subsidiaries then reason of not filing need to be provided (For eg: Different financial year followed by subsidiary, Extension of financial year/ AGM taken by subsidiary etc.)

In case of Foreign subsidiaries, annual accounts need to be attached as a separate PDF document in the eForm 23AC- XBRL of the holding company. In the XBRL document, in the element, you may mention 'Whether subsidiary has filed its balance sheet' as No and reason for not filing can be mentioned as 'Not applicable as it is a foreign subsidiary'.

Note: Attaching of annual accounts of foreign subsidiaries is not required in case exemption u/s 212 has been taken by the holding company.

There is no separate element for unclassified shares in the taxonomy. It needs to be provided either as equity or preference shares only. Necessary details/ clarifications can be provided as a footnote.

As per Circular No. 69/2011, a company is allowed to file the financial statements in XBRL mode without any additional fee up to 31st December, 2011 or within 60 days from the due date, whichever is later. In case of a company whose financial year is ending on 31-03-2011 and if its date of AGM is 30th September 2011, then its Due date for filing financial statements is 30 days from the AGM date i.e. upto 30th October, 2011. Hence, as per the time lines provided in the circular, the company can file its financial statements in XBRL mode without additional fees upto 31st December, 2011 or 60 days from its due date of filing, which is 29th December, 2011 (i.e. 60 days from due date of filing- 30th October, 2011) whichever is later

Similarly, In case of a company whose financial year is ending on 30-06-2011 and if its date of AGM is 31st December 2011, then its Due date for filing financial statements would be 30 days from the AGM date i.e. upto 30th January, 2012. Hence, the company can file its financial statements in XBRL mode without additional fees upto 60 days from its due date of filing, which is 30th March, 2012.

Companies that are engaged in generation or transmission or distribution of electric power as per their object clause are classified as power companies for XBRL filings. Such companies are exempted from XBRL filings this year irrespective of whether they prepare their accounts as per Schedule VI or not.

Stand alone financials of the holding company is to be filed mandatorily. It will also contain details of subsidiaries. Consolidated financials, if applicable, could also be filed as taxonomy has elements for consolidation as well

The details in ‘Notes - Related party’ are applicable for the previous year in case the same are entered for the current year. However, in case the related party was not a related party in the previous year then, the company can enter zero (0) in respect of the financial elements for that related party. In element for CIN of related party, CIN as per the current year should be entered. Suitable footnote w.r.t. the same should also be included in the instance document. the above shall also be applicable for cases where the related party was related for the previous year and is no more a related party in the current year.

With respect to SRN of Form-23B for appointment of auditor, if the same is not available or in case information by auditor to RoC in Form 23B is not required to be filed, Z99999999 may be entered in XBRL document.

Forfeited Shares should be added to the paid up, subscribed and issued share capital. Value of Issued, Subscribed and Paid Up Share capital as entered in the financial statements needs to be entered in Tuples details. Further, separate tuple should be created for forfeited shares. Details regarding the same maybe provided as Footnotes to these elements.